Council Tax Levy - what you'll pay

This page outlines how we calculate Council Tax for unoccupied properties (including second homes***). What we charge is based on the status of the property and/or the liable person. 

There have been a number of changes to the amount, and the reliefs from payment, of the Additional Council Tax charge since its introduction on 1 April 2014 - you can find these on the Council Tax levy page.

Unoccupied and unfurnished properties

  • exemption from charge for up to 6 months from the date the property became unoccupied* and unfurnished;
  • followed by 50% discount for a maximum period 6 months;
  • followed by levy of additional 100% Council Tax charge after 12 months have expired from the date the property was last occupied.*

Unoccupied and unfurnished and on market for sale/let

  • exemption from charge for up to 6 months from the date the property  became unoccupied* and unfurnished;
  • followed by 50% discount for a maximum period 6 months;
  • followed by 10% discount for a maximum period of 24 months;
  • followed by levy of additional 100% Council Tax charge after 36 months have expired from the date the property was last occupied.*

Unoccupied and undergoing major works or structural alteration

  • exemption from charge for up to 12 months from the date the property was last occupied while work is being carried out;
  • followed by levy of additional 100% Council Tax charge after 12 months have expired from the date the property was last occupied.*

Unoccupied which requires major work or structural alteration but has been unoccupied for more than 12 months

  • a 50% discount for a maximum period 6 months;
  • followed by 10% discount for a maximum period 6 months;
  • followed by levy of additional 100% Council Tax charge.

Unoccupied but furnished property (long-term empty)

  • 10% discount for 12 months from the date the property became unoccupied;**
  • followed by levy of additional 100% Council Tax charge after 12 months have expired from the date the property was last occupied.*

Unoccupied but furnished property which qualifies as a Second Home***

  • 10% discount as long as the property conforms to second home status

NB: The information above is for guidance only and cannot be taken as an authoritative statement of law.

* The property must have been occupied continuously for at least three months before a full six month exemption can be considered. This exemption will only start from the date the furniture is removed, if this date is later than the last occupation date. As it is a property based reduction the rules continue to apply during periods in which the property ownership and/or the Council Tax payer may have changed.

** The property must have been occupied continuously for a period of at least three months before a full 12 month discount can be considered, unless the property is considered a second home. As it is a property-based reduction the rules continue to apply during periods in which the property ownership and/or the Council Tax payer may have changed.

*** A second home is defined as a dwelling which is no one's sole/main residence but which is furnished and which, during any period of 12 months, the person who is liable to pay Council Tax can produce evidence that it is lived in, other than as a sole or main residence, for at least 25 days during the period.

Contact Us

Customer Contact Team

revenues@moray.gov.uk

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